对企业应收账款管理的思考

如何确保到期的应收款项按时收回一直是我国企业财务管理的难题。该文从企业实务的角度认为，应收账款管理首先是企业及其管理层必须具有法律意识，健全法律手段；其次是在建立内部信用管理组织机构的基础上，建立全过程信用风险管理制度。在此条件下，信用管理部门、销售业务部门和财务部门对应收账款实施精细管理。

Thinking about the Management of Business Receivable Accounts

It is always a financial problem for the companies to take back the due business receivable accounts. From the angle of business practice, this paper advice that the companies and their managers shoud develop legal consciousness, build inner credit system, and crisis management system so as to implement sophisticated management.